What is an agricultural (ag) exemption on Texas land?

It is not technically an exemption; it is a special appraisal. Under Texas Tax Code 1-d-1 open-space appraisal, qualifying farm or ranch land is taxed on its productivity value, what the land can produce, instead of its market value, which can greatly reduce taxes. To qualify, the land must be currently devoted principally to agricultural use at the degree of intensity typical in the area, and generally must have been in agricultural use for five of the preceding seven years. You apply to the county appraisal district, and the deadline is April 30. It applies to the land, not to buildings or other improvements. Each appraisal district sets its own intensity standards.

Check your local rule. This varies by state, county or city. Your permitting office has the final word; the official lookup pages below show you who that is.

Sources

• Agricultural, Timberland and Wildlife Management Use Special AppraisalTexas Comptroller of Public Accounts
• Special Valuation Appraisal: Open-Space (1-d-1) and Agricultural-Use (1-d)Texas Comptroller of Public Accounts